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TMI Blog2013 (3) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... erits on appeal as well as the financial condition which are to be considered by appellate authority/tribunal while passing the impugned orders on an application for stay pending in the first appeal. The said mandatory condition is to be taken into consideration while disposing of an application for interim relief moved by the assessee by the appellate authority as well as tribunal during the pendency of appeal. Thus the present revision is disposed of with a direction to the first appellate authority to decide the appeal filed by the assessee expeditiously say within a period of two months from the date of receiving a certified copy of this order till then no coercive measure shall be taken against the assessee in the matter in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties and gone through the records. A Division Bench of this Court in the case of I.T.C. Ltd. vs. Commissioner (Appeals), Custom Central Excise, Meerut-I 2005 (184) E.L.T. 347 (ALL.), (paragraph no.35) held as under:- In view of the above, the aforesaid authorities make it clear that the Court should not grant interim relief/stay of the recovery merely by asking of a party. It has to maintain a balance between the rights of an individual and the State so far as the recovery of sovereign dues is concerned. While considering the application for stay/waiver of a pre-deposit, as required under the law, the Court must apply its mind as to whether the appellant has a strong prima facie case on merit. In case it is covered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue cannot be jeopardized but that does not mean that in order to protect the interest of the Revenue, the Court or authority should exercise its duty under the law to take into consideration the rights and interest of an individual. It is also clear that before any goods could be subjected to duty, it has to be established that it has been manufactured and it is marketable and to prove that it is marketable, the burden is on the Revenue and not on the manufacture. In Kribhco Shyam Fertilizers Ltd. Vs. The Commissioner of Commercial Taxes, Lucknow 2009 NTN (Vol. 40) - 67 this Court while dealing with the prima facie merits of the case under U.P. Tax on Entry of Goods in the Local Area Act, 2007 where the Tribunal had granted inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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